Strengthening state budget revenue collection in 2014

(Baonghean)Directive No. 02/2014/CT-UBND dated January 25, 2014, on strengthening the collection of state budget revenue in 2014 in the province. The content is as follows:

To successfully complete the task of collecting state budget revenue in 2014 and maintain the province's economic growth in accordance with Resolution 26 NQ/TƯ dated July 30, 2013 of the Politburo on the direction and tasks for the development of Nghe An until 2020; the Action Program of the Nghe An Provincial Party Committee on implementing Resolution 26 of the Politburo; and Resolution No. 101/2013/NQ-HĐND dated December 13, 2013 of the 16th term of the Nghe An Provincial People's Council - 10th session approving the state budget revenue estimates, local budget expenditures and the local budget allocation plan for 2014, the Provincial People's Committee requests the directors of departments, heads of provincial agencies, chairmen of the People's Committees of districts, cities, and towns, and relevant organizations and individuals to effectively implement the following contents:

1. Provincial departments, agencies, and the People's Committees of districts, cities, and towns shall effectively implement the Resolutions and Decisions of the Government, and the directives of the Provincial Party Committee, the Provincial People's Council, and the Provincial People's Committee on solutions for managing socio-economic affairs and the budget in 2014. They shall seriously implement the campaign "Officials and civil servants in the province participate in administrative procedure reform, improving the quality of service to the people, organizations, and businesses"; promptly resolve difficulties and obstacles related to state management to create the most favorable conditions for businesses, organizations, and individuals to develop production and business, and nurture revenue sources for the state budget; and closely coordinate with tax authorities to implement budget collection work in the province, striving to complete and exceed the assigned state budget revenue targets.

2. Economic organizations, households, and individuals engaged in production and business activities (collectively referred to as taxpayers) must strictly comply with the provisions of current tax laws.

3. Nghe An Tax Department:

a) Organize and implement revenue collection work from the beginning of the year, ensuring that revenue is collected correctly, fully, and promptly in accordance with the law.

b) Closely follow the direction and management of the Government, the Ministry of Finance, and the People's Councils and People's Committees at all levels to proactively develop an action program to implement the socio-economic development plan and the state budget estimate for 2014; implement solutions to overcome difficulties in production and business, support the market, and resolve bad debts in accordance with the Government's resolutions and the Ministry of Finance's guiding documents.

c) Proactively review and evaluate to advise and propose to the Ministry of Finance, the General Department of Taxation, and the Provincial People's Committee on mechanisms, policies, and administrative procedure reforms to improve the investment environment, support businesses, promote production and business and economic growth, and generate revenue for the state budget.

d) Strictly, accurately, promptly, and transparently implement preferential policies on taxes, fees, and charges for businesses and individuals; create favorable conditions, avoid causing difficulties and inconveniences, and build trust, contributing to helping businesses recover and develop production and business activities quickly. Effectively carry out propaganda, support, and legal advice on taxation, paying particular attention to the implementation of amended and supplemented laws in the field of taxation and financial and tax mechanisms and policies effective from January 1, 2014.

e) Regularly check and review the number of registered businesses to promptly detect cases of businesses that are actually operating but not registered for business or tax purposes, and bring them under management. Monitor and promptly track the number of businesses that have temporarily suspended operations, the number of businesses that have ceased operations (absconded, dissolved, or gone bankrupt), and the number of businesses that are currently operating.

g) Strengthen inspection and auditing work in terms of both subjects and scope. Focus on inspecting specific topics such as: transfer pricing, e-commerce, online business, tax refunds, and dissolved business households; inspect large enterprises and enterprises with foreign investment. Conduct inspections in the following areas: mineral exploitation, real estate, tourism, and services. Closely coordinate with relevant forces (Police, Market Management, State Bank of Vietnam) to resolutely combat crimes that exploit policies and laws to evade taxes and miscalculate tax rates. Publicize inspection and auditing results to handle intentional tax fraud and evasion, thereby educating, deterring, and preventing violations.

h) Apply debt collection and tax debt enforcement measures to limit the 발생 of new debts and promptly mobilize resources for the state budget. Develop and effectively implement a coordination mechanism among relevant agencies in debt management and tax debt enforcement. Promptly report to the People's Committees at all levels to direct relevant agencies in the area to coordinate with tax authorities in urging and recovering outstanding debts and implementing related tax debt enforcement measures.

i) Accelerate the implementation of projects under the Tax Sector Development Strategy for the period 2011-2020 and the tax system reform plan for the period 2011-2015, ensuring adherence to the set roadmap and requirements. Continue to upgrade technical infrastructure to meet the requirements of modernization, connectivity, integration, and information exchange with other agencies in collecting taxpayer management information. Maintain online tax declaration and tax payment through commercial banks.

4. The Department of Finance, in coordination with the Tax Authority and public service units and units collecting fees and charges, shall review and settle revenue and expenditure records in accordance with regulations. During the review and settlement, any cases of improper use discovered must be immediately recovered into the State budget. If a unit is found to have a large balance of retained fees and charges at the time of settlement, or if the funds have not been fully spent over several years, a report shall be promptly submitted to the competent authorities for consideration and handling, and the funds shall be remitted to the State budget. A thorough review of all revenue related to housing and land shall be urgently conducted to address any outstanding issues or incomplete procedures.

5. The Nghe An Customs Department has effectively implemented administrative reforms, creating favorable conditions for organizations and individuals in exporting goods and opening customs declarations in Nghe An to increase import and export tax revenue. It has strengthened monitoring, inspection, and control to prevent taxpayers from exploiting certain state mechanisms and policies to evade taxes, including the temporary import and re-export policy and the policy on inspecting goods exported across land borders to claim value-added tax refunds. It has proactively coordinated with agencies such as the Police, Border Guard, and Market Management to strengthen patrols, inspections, and controls to combat tax evasion and trade fraud; and has taken measures to focus on collecting outstanding tax debts, preventing the situation of prolonged tax arrears.

6. The Nghe An Provincial Treasury is responsible for coordinating with the Tax and Customs authorities in the collection and payment of taxes and tax debts. It collects taxes on construction activities of contractors in the province, deducts VAT to be paid into the State budget when the investor comes to complete payment procedures, according to the prescribed rate on the amount paid for the volume of construction works and items of basic construction projects funded by the State budget and ODA projects subject to VAT. It executes State budget collection orders issued by the Tax authorities and promptly provides information on taxpayers as requested by the Tax authorities in accordance with the law.

7. The State Bank of Vietnam, Nghe An Branch, is responsible for directing commercial banks, commercial bank branches, and other credit institutions in the area to coordinate with the Tax and Customs authorities in the collection of taxes, tax debt collection, implementation of State budget collection orders issued by the Tax authorities, and timely provision of information on taxpayers' accounts to the Tax authorities as prescribed by law.

8. Agencies, organizations, units, businesses, households, and individual business owners are responsible for deducting and remitting personal income tax to the State budget on taxable income paid to taxpayers promptly and in full.

9. The Chairpersons of the People's Committees of districts, cities, and towns shall direct their subordinate agencies and units, and the People's Committees of communes, wards, and townships to closely coordinate with tax authorities in the work of disseminating information, exploiting revenue sources, combating tax evasion, and handling tax arrears for taxpayers whose tax collection is directly managed by the Tax Sub-department.

10. The Department of Information and Communications directs news agencies and press organizations in the province and the provincial electronic information portal to coordinate with the Tax authorities to promote the dissemination of tax policies and laws to the community and taxpayers in order to enhance understanding and voluntary compliance with tax obligations.

TM. PEOPLE'S COMMITTEE

Chairman

Vice president

THAI VAN HANG